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Section 15: Review of order passed under this Act.

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023.State Act of Maharashtra · Act 18 of 2023

(1) Any order passed under this Act may be reviewed by the Commissioner, on his own motion, at any time within twelve months from the date of service of order.

(2) After noticing any error in such order, in so far as it is prejudicial to the interest of revenue, the Commissioner may serve on the applicant a notice and pass an order to the best of his judgment, where necessary within the time limit prescribed in sub-section (1).

(3) No order adversely affecting the applicant shall be passed without giving him a reasonable opportunity of being heard.

Where this provision sits

ActThe Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023.
Section15
Marginal noteReview of order passed under this Act.
JurisdictionState of Maharashtra
StatusIn force as published by the source

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